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1999 (11) TMI 257 - CEGAT, NEW DELHIExtract: .......ds penalty of Rs. 10,000/-, following the ratio of the Tribunal decision in M/s. Lupin Laboratories Ltd. (supra), I hold that no penalty is imposable on the appellants in the facts of the present case. 9. emsp Appeal is accordingly accepted after setting aside the impugned order. Appellants shall be entitled to consequential benefits under the law.
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